Pub. Util. Code, § 130824

(a) After the creation of the authority and on the effective date of a resolution of the Board of Retirement of the San Bernardino County Employees’ Retirement Association consenting to membership of the authority’s employees pursuant to subdivision (b) of Section 31557 of the Government Code, all then-current employees of the San Bernardino Associated Governments shall be deemed to be employees of the authority and all duties and obligations of the employment relationship shall be assumed by the authority. The status of each employee deemed to have become an employee of the authority by operation of this section, with respect to membership in the retirement system, shall, in all respects, be as if the employee had remained a member of the retirement system without any break in service or change of employer. The authority shall be deemed a “district” as defined by the County Employees Retirement Law of 1937 (Chapter 3 (commencing with Section 31450) of Part 3 of Division 4 of Title 3 of the Government Code) and shall in all respects assume all of the rights, obligations, and status previously occupied by the San Bernardino Associated Governments as a participating district in the retirement system, including, but not limited to, the payment of employer contributions, the payment of unfunded actuarial liability, the withholding of employee contributions, the reporting of compensation earnable and pensionable compensation, record retention and audit compliance, the enrollment of eligible employees in membership, compliance with restrictions on the employment of retired persons, and the pickup of employee contributions pursuant to Section 414(h)(2) of the Internal Revenue Code (26 U.S.C. 414(h)(2)) and any agreement or resolution implementing the same.

(b) The termination of the San Bernardino Associated Governments’ status as a participating district in the retirement system shall not trigger withdrawal liability pursuant to Section 31564.2 of the Government Code. The authority shall assume the prior obligations of the San Bernardino Associated Governments for the payment of unfunded actuarial liability, which shall continue to be included in contribution rates calculated and approved pursuant to the County Employees Retirement Law of 1937, including, but not limited to, Sections 31453, 31453.5, 31454, 31581, and 31585 of the Government Code, as if no change in the participating employer had occurred.

(c) The authority shall succeed to the rights, duties, and obligations of the San Bernardino Associated Governments with respect to its replacement benefits program pursuant to Chapter 3.9 (commencing with Section 31899) of Part 3 of Division 4 of Title 3 of the Government Code. The rights of each retirement system member to participate in the replacement benefits program, as those rights exist at the time of the transfer of rights, duties, and obligations to the authority, whether the member is actively employed, deferred, or retired, shall continue as if there had been no change in the status of the employer. The transfer of rights, duties, and responsibilities shall not be deemed the creation of a new replacement benefit program, and the continuation of employees’ rights pursuant to the operation of this section shall not be deemed the offering of a new plan to any employee, for purposes of Section 7522.43 and subdivision (c) of Section 31899 of the Government Code.